Wiley IFRS 2008: Interpretation and Application of International Accounting and Financial Reporting Standards 2008

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John Wiley & Sons, Mar 28, 2008 - Business & Economics - 1166 pages
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The one indispensable guide to IFRS compliance, Wiley IFRS 2008 is the comprehensive source for guidance in applying IFRS to complex, real-world fact situations, and is equally valuable for preparers, auditors, and users of financial reports. To facilitate the reader's understanding, the book includes both examples created to explain particular IFRS requirements and selections from actual published financial statements, which have been copiously provided throughout, illustrating all key concepts. Barry J. Epstein (Chicago, IL) is a partner with Russell Novak & Company, LLP, where he specializes in technical and litigation consultation on U.S. and international accounting and auditing matters and corporate governance. Eva K. Jermakowicz, PhD, CPA (Nashville, TN) is a university professor and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has 25 years of teaching experience.
 

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Contents

Chapter Title
1
Equity
81
Interests in Financial Instruments Associates Joint Ventures
322
Reporting Period
467
Chapter Title
804
Foreign Currency
822
RelatedParty Disclosures
852
Specialized Industry Accounting
864
Inflation and Hyperinflation
969
Government Grants
994
FirstTime Adoption of International Financial Reporting Standards
1006
Disclosure Checklist
1023
Illustrative Financial Statements Presented under IFRS
1078
Comparison of IFRS and US GAAP
1128
Index
1142
Copyright

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About the author (2008)

Barry J. Epstein, PhD, CPA, a leading consulting and testifying accounting and auditing expert, is coauthor of the Wiley IFRS and Wiley GAAP annual publications. He is a partner in the Chicago firm Russell Novak & Company. He has forty years' experience in the public accounting profession as auditor, technical director/partner for several national and local firms, and regularly serves as an accounting, auditing, financial reporting, and financial analysis expert in litigation matters, including assignments for both private sector entities and governmental agencies.

Eva K. Jermakowicz, PhD, CPA, is coauthor of Wiley IFRS and a leading consultant to international organizations and businesses. She is a frequent speaker at international venues and has taught accounting for twenty-five years. She is currently Professor of Accounting and Chair of the Accounting and Business Law Department at Tennessee State University.

Assistant Professor Dr. Inge Wulf represents the Chair of accounting and auditing at the Technische UniversitAt Dresden and holds a teaching position at The Northern Institute of Technology, Hamburg. As the author of numerous books on international accounting, she frequently appears as a speaker at international conventions.
Eva K. Jermakowicz, PhD, CPA and Professor of accounting and commercial law at Tennessee State University is deemed to be one of the leading consultants on international accounting. She has been teaching for 25 years and is a highly requested speaker at international congresses. Furthermore, together with Barry J. Epstein, she is one of the authors of the genuine Wiley IFRS.
Andreas Eiselt (Degree in Business) studied at the universities of Paderborn and Oldenburg. At present, he is scientific assistant at the University of Oldenburg and is doing a PhD on IFRS and US-GAAP. Besides this, he acts as an independent consultant and a freelance lecturer.

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